Meeting Minutes

Second Special Town Board Meeting held April 14, 2004

 

 

This meeting was held at 1:00 P.M. on Thursday, April 15 at the Town Hall.

 

Supervisor Acunto – This is the second Special Meeting of the Town Board.  We did not have Gail here yesterday.  I will take a minute or two just to get things on the record so that everything is where it should be.  I will note that everyone is in attendance except Bob Lippiello who is out of town.  This was the same case yesterday.  Bob was not in attendance but we did have two assessors here, Marge Dennis, the Chairman of the Board and Vicki Hayner, an Assessor.  The reason for the meeting yesterday that was held at 10:00 A.M. was a request by Councilman Grattidge based on the concerns and statements made at the Town Board Meeting on Monday evening.  Alan asked if we could have a meeting as soon as possible with the thought that documentation had to be in the County yesterday.  We did meet.  We did have a long discussion.  I cannot remember all of it and anybody can add to it after I finish.  What happened at the end of this meeting was that the Town Board basically took a poll of the four members present of what we thought was the way the assessors should approach the Annual Reval. Program.  The question was to use the data supplied by the consultant or to use the date achieved by the assessors or to disregard the rolls totally.  We poll came out that two council people said they would prefer to use the consultant’s figures, one council person said to use the figures of the assessors and one council person said don’t use either one ---  leave it the way it is and then we adjourned.  We sat around and bandied a little bit and we finally said we ought to check with counsel to find out if what we just decided was appropriate.  I called Bob and we left Bob with several things to research and agreed to meet again this afternoon at 1:00 P.M. which brings us here to the second meeting.  I notified Gail.  I notified The Gazette that we were having this meeting and I also notified The Gazette yesterday afternoon of the meeting.  I couldn’t get to The Gazette at 7:30 A.M. because nobody picks up the phone.  I think that is a general summary.  If I am missing anything that you think should be on the record, I would like you to do that before we open this meeting to hearing from Bob.

 

Councilman Grattidge – I think at the opening of yesterday’s meeting, I characterized it as a workshop meeting between the assessors and the Town Board rather than a Special Board Meeting.  That is the way I viewed yesterday’s meeting as just a workshop – the dialogue with the assessors.  Knowing that the assessors are elected officials, they have the power to sign the rolls as they see fit so it was just a general discussion about the Annual Reassessment.  We had previously been scheduled to have a triennial reassessment where the rolls would be looked at every three years.  At the end of last year, if my memory is correct, it was felt that we should have an annual reassessment because of the way the market was acting at the time.  We agreed to an annual reassessment.  We hired Appraisal Consultants to come.  They did spend three days with our tax figures and, I believe the term is called “trending”.  They worked on our rolls.  With a trending situation they are also doing some of the surrounding towns using the same methods.  That was just a little bit more background on some of the discussion that we had yesterday, as far as my point of view.

 

Supervisor Acunto – Dot, was that basically your recollection of what we did yesterday?

 

Councilman Mitchell – Basically.

 

Councilman Verola – Yes, I think so.  The suggestion that we gave the assessors yesterday:  I think there were two recommendations to go with the Consultant’s recommendations, one councilman suggested we go with the assessor’s numbers and the other councilman suggested that we not do an annual reval.  I don’t think you mentioned it was suggested not to do an annual reval. just in case we didn’t get that.

 

Supervisor Acunto – We had a conversation with Bob on the speakerphone.

 

Bob VanVranken – My recollection as to what happened at your meeting is somewhat irrelevant at this point in time.

 

Supervisor Acunto – I just want to put it on the record.  We are back here in session again.  We have asked Bob to do some research.  At this point I will open it up to you and you can tell us what you were able to find out.

 

Bob VanVranken – As I go along let me restate the facts just so we are very clear.  I believe I was charged with two things.  One was trying to determine what if any authority the Town Board had with respect to the issue regarding the 2004 Assessment and, secondly, if the Town Board could pass a resolution now, in affect, voiding what the resolution was last year with respect to this annual reval.  I think the answers are clear and they are as follows.  First, the assessors have the sole and exclusive authority to determine what the assessed value of the properties are in the Town of Charlton.   The statute that gives the Town Board the ability to fund an advisor or a company to assist in this process is under Section 572 of the Real Property Tax Laws.  It is very short and I will give you all copies of this afterwards but it is always safer not to have you reading it while we are talking.  The governing body of any Town may employ experts to appraise the value of real property therein, and then my emphasis, for the assistance of the assessors in the assessment of real property and to give expert testimony in any action or proceeding in connection with any such assessment.  There have been some interesting cases on this and the cases have basically validated the fact that this is advisory only.  It is not binding on anybody.  It’s clearly not binding on the assessors and that is intended merely to supplement and assist and be accepted as part of the information base for the assessors but they have absolute authority to accept, reject or modify in part, or in whole, anything they receive from this entity.  Clearly the assessors are separate and independent of the Town Board.  The Town Board has no authority to direct the assessors to do anything with respect to the assessed value of the Town.  The only authority relates to the appropriation of money to pay for additional assistance that may relate to this particular issue.  As I understand the two questions, the answers are:

 

1.  The assessors are the sole determiners of the assessed value for 2004 and it is their decision and judgement exclusively as to whether or not they want to accept, reject or modify the so called supplemental information that they received from the aforementioned Appraisal Consultants.      

             2.  The assessors have, again, the sole authority to determine what that assessed value is here today.  It would be void, as a matter of law, for this Town Board to pass any resolution that made anything retroactive.

 

Councilman Grattidge – In other words, to rescind an annual update, that’s not even an option?

 

Bob VanVranken – That’s right.

 

Supervisor Acunto – One thing I discovered after we had decided to adjourn yesterday was that, in fact, the assessors have used the data supplied by Appraisal Consultants in arriving at part of your final role.  Is that correct?  There really isn’t two numbers?

 

Marge Dennis – No, there is not two numbers.  (could not understand) operating the computer program for us and running the models and (could not understand) system on it which we don’t have the knowledge of doing or didn’t have at that time so that was part of their consulting fee as well, running the programs on our system.  That was part of the collection of data, like Mr. VanVranken stated.  We used it.  We considered it.  It wasn’t like (could not understand)  It is part of our database.  It is inclusive of everything.

 

Councilman Verola – So what you are telling us is that we are stuck with the annual reval. forever?  We can never change that?  Can we change it next year when we do our……………

 

Bob VanVranken – What you can do is indicate to the assessors that you are not willing to support consultant assistance and I am not sure, realistically, that that annual reval. is possible without that.  I don’t know that.  That is a decision, again, to be made by the assessors.

 

Supervisor Acunto – Sandy raises a good question.  Exclude the use of the consultants.  The assessors feel they can continue without the use of a consultant, can they do an annual reval?

 

Bob VanVranken – Sure.

 

Supervisor Acunto – Without any permission from us or authority from us?

 

Bob VanVranken – They don’t need any.  Section 500 states that the assessors are in charge of assessing the properties in the towns.

 

Supervisor Acunto – But we call it an annual reval.

 

Bob VanVranken – You call it anything you want.  Annual reval. really is a term of art.  It isn’t technical.

 

Supervisor Acunto – We get compensation from ORPS for Annual Reval.

 

Vicki Hayner – Annual update.

 

Supervisor Acunto – Who is making that decision?  Is it the Board of Assessors or the town?  I’m not sure.

 

Vicki Hayner – We submit the paperwork.

 

Supervisor Acunto – It is your decision then.

 

Vicki Hayner – But let me say that we know what the law states in that this is our job and we have the right to do that.  We aren’t sitting here saying, “We have the right.  We are going to do what we want”.  We have been trying to work with the Board and be respectful of the town.

 

Councilman Grattidge – And that was the spirit of the meeting yesterday.  There was a dialogue to state different positions.

 

Vicki Hayner – Correct.

 

Councilman Mitchell – I think that covers it pretty well.  I was well aware that assessing is the job of the assessors.

 

Supervisor Acunto – We wish the assessors well and I don’t mean that sarcastically in any way.  It will be an interesting May and June.

 

After everyone spoke who wished the meeting was adjourned at 1:20 P.M.

 

                                                                        Respectfully submitted,

 

 

 

                                                                        Gail Hanchar

                                                                        Town Clerk